Vat and Economy-Wide Modelling

In book: Taxation in a Low-Income Economy: the Case of Mozambique, Chapter: VAT and Economy-wide Modelling, Publisher: Routledge: London and New York, Editors: C. Arndt, F Tarp, pp.328-340. 2009

Posted: 28 Nov 2014

See all articles by Channing Arndt

Channing Arndt

United Nations - World Institute for Development Economics Research (UNU/WIDER)

Finn Tarp

University of Copenhagen - Department of Economics

Bruce Byiers

Independent

Date Written: 2009

Abstract

This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance.

Key issues covered include:

•A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective.

•Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level.

•Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices.

•Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.

This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.

Suggested Citation

Arndt, Channing and Tarp, Finn and Byiers, Bruce, Vat and Economy-Wide Modelling (2009). In book: Taxation in a Low-Income Economy: the Case of Mozambique, Chapter: VAT and Economy-wide Modelling, Publisher: Routledge: London and New York, Editors: C. Arndt, F Tarp, pp.328-340. 2009. Available at SSRN: https://ssrn.com/abstract=2530756

Channing Arndt (Contact Author)

United Nations - World Institute for Development Economics Research (UNU/WIDER) ( email )

Katajanokanlaituri 6 B
Helsinki, FI‐00160
Finland

Finn Tarp

University of Copenhagen - Department of Economics ( email )

Øster Farimagsgade 5
Bygning 26
1353 Copenhagen K.
Denmark

Bruce Byiers

Independent ( email )

No Address Available

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